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21\u3001BPJS\u306e\u8a18\u9332\u306f\u3001\u4e00\u8cab\u3057\u305f\u60c5\u5831\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u30df\u30f3\u30b0\u3082\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u5897\u3059\u3002\u30b1\u30e0\u30ca\u30b1\u30eb\u306f2026\u5e741\u6708\u306b\u3001\u691c\u67fb\u5b98\u304c164\u4eba\u306e\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u304cRPTKA\uff08\u52b4\u50cd\u8a31\u53ef\u8a3c\uff09\u3092\u627f\u8a8d\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u767a\u898b\u3057\u305f\u305f\u3081\u3001\u88fd\u932c\u6240\u904b\u55b6\u4f1a\u793e\u306b21\u51047000\u4e07\u30eb\u30d4\u30a2\u306e\u7f70\u91d1\u3092\u79d1\u3057\u305f\u3002\u305d\u3057\u3066PPh 21\u306e\u5e74\u672b\u8abf\u6574\u306f12\u6708\u306b\u8feb\u3063\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u9075\u5b88\u3068\u306f\u3001\u5404\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u52b4\u50cd\u8a31\u53ef\u3001\u5728\u7559\u8cc7\u683c\u3001\u304a\u3088\u3073\u7d66\u4e0e\u5831\u544a\u3092\u6574\u5408\u3055\u305b\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u96c7\u7528\u4e3b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u3001\u6708\u6b21\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3001\u304a\u3088\u3073\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u969c\u3078\u306e\u52a0\u5165\u624b\u7d9a\u304d\u3092\u884c\u3046\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u5404\u968e\u5c64\u3068\u305d\u306e\u6a29\u9650\u3001\u304a\u3088\u3073\u7d66\u4e0e\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u308b\u3079\u304d\u5185\u5bb9\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u5c64<\/strong><\/th><th><strong>\u6a29\u9650<\/strong><\/th><th><strong>\u30b3\u30a2\u6a5f\u5668<\/strong><\/th><th><strong>\u7d66\u4e0e\u660e\u7d30\u306b\u53cd\u6620\u3055\u308c\u308b\u3079\u304d\u5185\u5bb9<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u4eba\u6750\u627f\u8a8d<\/td><td>\u30b1\u30e0\u30ca\u30ab\u30fc<\/td><td>\u6cd5\u5f8b\u7b2c 6 \u53f7\u30bf\u30d5\u30f3 2023;\u653f\u5e9c\u898f\u5236 (PP) No. 34 \u30bf\u30d5\u30f3 2021;\u30d1\u30fc\u30e1\u30ca\u30ab\u30fc No.8 \u30bf\u30d5\u30f3 2021<\/td><td>\u627f\u8a8d\u3055\u308c\u305f RPTKA \u306b\u6e96\u62e0\u3057\u305f\u8077\u540d\u3001\u5f79\u8077\u3001\u5831\u916c<\/td><\/tr><tr><td>\u79fb\u6c11\u30b9\u30c6\u30fc\u30bf\u30b9<\/td><td>\u79fb\u6c11\u7dcf\u5c40<\/td><td>RPTKA\u306b\u57fa\u3065\u3044\u3066\u767a\u884c\u3055\u308c\u308b\u52b4\u50cd\u6ede\u5728\u8a31\u53ef\uff08KITAS\u3001Kartu Izin Tinggal Terbashis\uff09<\/td><td>\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u5730\u5206\u6790\u306b\u7528\u3044\u3089\u308c\u308b\u6ede\u5728\u671f\u9593\u3068\u30b9\u30dd\u30f3\u30b5\u30fc\u306e\u8a73\u7d30<\/td><\/tr><tr><td>\u6240\u5f97\u7a0e<\/td><td>DJP (\u30c7\u30a3\u30ec\u30af\u30c8\u30e9\u30c3\u30c8\u30fb\u30b8\u30a7\u30f3\u30c7\u30e9\u30eb\u30fb\u30d1\u30b8\u30e3\u30c3\u30af\u3001\u7a0e\u52d9\u7dcf\u5c40)<\/td><td>\u6240\u5f97\u7a0e\u6cd5\uff08UU PPh\uff09\uff1bPMK No. 168\/PMK.03\/2023\uff1bDJP\u898f\u5247PER-11\/PJ\/2025<\/td><td>PPh 21\u307e\u305f\u306fPPh 26\u306e\u6b63\u3057\u3044\u51e6\u7406\u3001\u6708\u6b21\u4f1d\u7968\u3001\u5e74\u672b\u306e\u518d\u8a08\u7b97<\/td><\/tr><tr><td>\u793e\u4f1a\u4fdd\u969c<\/td><td>BPJS \u30b1\u30bb\u30cf\u30bf\u30f3\u3068 BPJS \u30b1\u30c6\u30ca\u30ac\u30b1\u30eb\u30b8\u30e3\u30fc\u30f3<\/td><td>\u6cd5\u5f8b\u7b2c 24 \u53f7\u3001\u30bf\u30d5\u30f3 2011 \u676114; PP No. 34 \u30bf\u30d5\u30f3 2021 Art. 8<\/td><td>\u9069\u683c\u306a\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u767b\u9332\u304a\u3088\u3073\u77ed\u671f\u6d3e\u9063\u306e\u305f\u3081\u306e\u4fdd\u967a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u8981\u7d20\u3092\u3046\u307e\u304f\u51e6\u7406\u3059\u308b\u4eba\u4e8b\u30c1\u30fc\u30e0\u306b\u3068\u3063\u3066\u3001\u5b9f\u7528\u7684\u306a\u51fa\u767a\u70b9\u3068\u306a\u308b\u306e\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u30b5\u30a4\u30af\u30eb\u304c\u59cb\u307e\u308b\u524d\u306b\u3001\u5951\u7d04\u66f8\u3001RPTKA\uff08\u7d66\u4e0e\u652f\u6255\u660e\u7d30\u66f8\uff09\u3001\u7d66\u4e0e\u660e\u7d30\u3092\u4e00\u5ea6\u7167\u5408\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u591a\u304f\u306e\u554f\u984c\u306f\u3001\u76e3\u67fb\u5b98\u304c\u6307\u6458\u3059\u308b\u305a\u3063\u3068\u524d\u306b\u3001\u3053\u306e\u6bb5\u968e\u3067\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>RPTKA\u3001\u79fb\u6c11\u8a18\u9332\u3001PPh 21\u304c\u76f8\u4e92\u306b\u7167\u5408\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u304b\u3064\u3066\u306f\u5404\u6a5f\u95a2\u304c\u99d0\u5728\u54e1\u306e\u30d5\u30a1\u30a4\u30eb\u306e\u3046\u3061\u3001\u305d\u308c\u305e\u308c\u306e\u62c5\u5f53\u90e8\u5206\u3057\u304b\u95b2\u89a7\u3067\u304d\u306a\u304b\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u9694\u305f\u308a\u306f\u7e2e\u5c0f\u3057\u3064\u3064\u3042\u308b\u3002DDTCNews\u306e\u5831\u9053\u306b\u3088\u308b\u3068\u30012023\u5e745\u6708\u3001DJP\u3068\u5165\u56fd\u7ba1\u7406\u7dcf\u5c40\u306f\u30d3\u30b6\u3001\u6ede\u5728\u8a31\u53ef\u3001\u56fd\u5883\u901a\u904e\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u306e\u4ea4\u63db\u306b\u5408\u610f\u3057\u305f\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e742\u670811\u65e5\u306b\u7f72\u540d\u3055\u308c\u305f\u8ca1\u52d9\u7701\u898f\u5247\uff08PMK\uff09\u7b2c8\u53f7\uff082026\u5e74\uff09\u306f\u3001DJP\u306b\u63d0\u4f9b\u3055\u308c\u308b\u30c7\u30fc\u30bf\u306b\u95a2\u3059\u308bPMK\u7b2c228\/PMK.03\/2017\u53f7\u3092\u6539\u6b63\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u5354\u4f1a\uff08IKPI\uff09\u306f\u3001\u5165\u56fd\u7ba1\u7406\u5c40\u306e\u30d1\u30b9\u30dd\u30fc\u30c8\u304a\u3088\u3073\u30d3\u30b6\u627f\u8a8d\u30c7\u30fc\u30bf\u304c\u542b\u307e\u308c\u308b\u3068\u5831\u544a\u3057\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u3053\u306e\u898f\u5236\u306b\u3088\u308a\u3001DJP\u304c\u4fdd\u6709\u3059\u308b\u30c7\u30fc\u30bf\u304c\u4e0d\u5341\u5206\u306a\u5834\u5408\u3001\u8ffd\u52a0\u30c7\u30fc\u30bf\u306e\u63d0\u4f9b\u3092\u8981\u6c42\u3067\u304d\u308b\u3002\u5b9f\u969b\u306b\u306f\u3001\u3053\u308c\u306b\u3088\u308aDJP\u306f\u6ede\u5728\u671f\u9593\u3068\u7d66\u4e0e\u8a08\u7b97\u3067\u9069\u7528\u3055\u308c\u308b\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u5730\u533a\u5206\u3092\u6bd4\u8f03\u3057\u3084\u3059\u304f\u306a\u308b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6700\u8fd1\u306e\u898f\u5236\u5909\u66f4\u306e\u3046\u3061\u3001\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u5728\u3001\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u306f\u8907\u6570\u306e\u8981\u7d20\u304c\u5f71\u97ff\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u8981\u7d20\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u65e5\u4ed8<\/strong><\/th><th><strong>\u697d\u5668<\/strong><\/th><th><strong>\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u3068\u3063\u3066\u306a\u305c\u91cd\u8981\u306a\u306e\u304b<\/strong><\/th><\/tr><\/thead><tbody><tr><td>2026\u5e741\u6708<\/td><td>\u30b1\u30e0\u30ca\u30ab\u30fc\u56de\u89a7\u6587\u66f8\uff08SE\uff09No. 3\/836\/PK.04\/I\/2026&nbsp;<\/td><td>\u8907\u6570\u306e\u4f01\u696d\u306b\u307e\u305f\u304c\u308bRPTKA\u5ef6\u9577\u3001\u30b9\u30c6\u30fc\u30bf\u30b9\u5909\u66f4\u3001\u304a\u3088\u3073\u4fdd\u6709\u30dd\u30b8\u30b7\u30e7\u30f3\u306e\u53d6\u308a\u6271\u3044\u3092\u5f37\u5316\u3059\u308b\u3068\u5831\u3058\u3089\u308c\u3066\u3044\u308b\u3002<\/td><\/tr><tr><td>2026\u5e741\u670821\u65e5<\/td><td>\u52b4\u50cd\u76e3\u7763\u30fb\u52b4\u50cd\u5b89\u5168\u885b\u751f\u7dcf\u5c40\u9577\u4ee4\u7b2c5\/6\/AS.00.01\/I\/2026\u53f7<\/td><td>RPTKA\uff08\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u96c7\u7528\u5354\u5b9a\uff09\u3092\u627f\u8a8d\u3055\u308c\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u52b4\u50cd\u8005164\u4eba\u3092\u96c7\u7528\u3057\u305f\u4f01\u696d1\u793e\u306b\u5bfe\u3057\u300121\u51047000\u4e07\u30eb\u30d4\u30a2\u306e\u884c\u653f\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u305f\u3002<\/td><\/tr><tr><td>2025\u5e7412\u670831\u65e5<\/td><td>PMK No. 105 Tahun 2025&nbsp;<\/td><td>\u653f\u5e9c\u8cc7\u91d1\u306b\u3088\u308bPPh 21\uff082026\u5e74\uff09\u306f\u3001\u7279\u5b9a\u306e\u30bb\u30af\u30bf\u30fc\u306b\u9650\u5b9a\u3055\u308c\u3001\u6708\u53ce\u4e0a\u9650\u306f1,000\u4e07\u30eb\u30d4\u30a2\u3067\u3042\u308b\u3002<\/td><\/tr><tr><td>2025<\/td><td>DJP\u898f\u5247PER-11\/PJ\/2025<\/td><td>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u6539\u8a02\u3068\u3001DJP\u306e\u4e2d\u6838\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308bCoretax\u3092\u901a\u3058\u305f\u5831\u544a<\/td><\/tr><tr><td>2026\u5e742\u670811\u65e5<\/td><td>PMK No. 8 Tahun 2026<\/td><td>\u79fb\u6c11\u5c40\u3092\u542b\u3080\u5404\u6a5f\u95a2\u304b\u3089DJP\u3078\u306e\u30c7\u30fc\u30bf\u30d5\u30ed\u30fc\u306e\u62e1\u5927<\/td><\/tr><tr><td>2026\u5e747\u670820\u65e5<\/td><td>\u4eba\u6750\u958b\u767a\u5927\u81e3\u306b\u3088\u308b\u56fd\u4f1a\u7b2c9\u59d4\u54e1\u4f1a\u3078\u306e\u58f0\u660e<\/td><td>DKPTKA\u306e\u6708\u984d100\u7c73\u30c9\u30eb\u306e\u6599\u91d1\u306f\u73fe\u5728\u898b\u76f4\u3057\u4e2d\u3067\u3059\u3002\u6700\u7d42\u66f4\u65b0\u6642\u70b9\u3067\u306f\u6700\u7d42\u6c7a\u5b9a\u306f\u51fa\u3066\u3044\u307e\u305b\u3093\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u57f7\u884c\u306b\u95a2\u3059\u308b\u6570\u5b57\u306f\u3001\u305d\u306e\u5b9f\u614b\u3092\u3088\u308a\u660e\u78ba\u306b\u793a\u3057\u3066\u3044\u308b\u3002\u30b1\u30e0\u30ca\u30b1\u30eb\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7d4c\u6e08\u898f\u5236\u5e81\uff09\u306e\u30a4\u30b9\u30de\u30a4\u30eb\u30fb\u30d1\u30ab\u30e4\u9577\u5b98\u306b\u3088\u308b\u3068\u30012026\u5e741\u6708\u304b\u30892\u6708\u306b\u304b\u3051\u3066\u30016\u3064\u306e\u5dde\u306712\u793e\u306b\u5bfe\u3057\u5408\u8a0844\u51048000\u4e07\u30eb\u30d4\u30a2\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u306e\u305f\u3081\u306e\u6d3b\u52d5\u306f2026\u5e74\u3092\u901a\u3057\u3066\u7d99\u7d9a\u3055\u308c\u308b\u3068\u3044\u3046\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308bRPTKA\u627f\u8a8d\u306e\u4ed5\u7d44\u307f\u306f\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308bRPTKA\u306e\u627f\u8a8d\u306f\u3001\u96c7\u7528\u4e3b\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002\u52b4\u50cd\u6cd5\uff082003\u5e74\u6cd5\u5f8b\u7b2c13\u53f7\u30012023\u5e74\u6cd5\u5f8b\u7b2c6\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09\u7b2c42\u6761\u7b2c1\u9805\u306b\u57fa\u3065\u304d\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u3092\u96c7\u7528\u3059\u308b\u3059\u3079\u3066\u306e\u96c7\u7528\u4e3b\u306f\u3001\u4e2d\u592e\u653f\u5e9c\u306b\u3088\u3063\u3066\u627f\u8a8d\u3055\u308c\u305fRPTKA\u3092\u4fdd\u6301\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u8acb\u306f\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u653f\u5e9c\u898f\u5247\uff08PP\uff09\u7b2c34\u53f7\uff082021\u5e74\uff09\u306e\u65bd\u884c\u898f\u5247\u3067\u3042\u308b\u3001\u52b4\u50cd\u5927\u81e3\u898f\u5247\uff08Permenaker (Minister of Manpower Regulation) No. 8 Tahun 2021\uff09\u306b\u57fa\u3065\u304d\u3001TKA\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3058\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u884c\u308f\u308c\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>RPTKA\u7533\u8acb\u306e\u4e3b\u306a\u6bb5\u968e\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8a18\u306e\u624b\u9806\u306f\u3001\u305d\u306e\u67a0\u7d44\u307f\u306e\u6982\u8981\u3067\u3059\u3002\u6b63\u78ba\u306a\u9806\u5e8f\u3084\u5fc5\u8981\u66f8\u985e\u306f\u8077\u7a2e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u5404\u7533\u8acb\u306b\u3064\u3044\u3066\u306f\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u96c7\u7528\u4e3b\u306f\u3001TKA\u30aa\u30f3\u30e9\u30a4\u30f3\u3092\u901a\u3058\u3066RPTKA\u7533\u8acb\u66f8\u3092\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u63d0\u51fa\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>Kemnaker \u306f\u3001\u63d0\u6848\u3055\u308c\u305f\u7acb\u5834\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u8a55\u4fa1\u3092\u5b9f\u884c\u3057\u307e\u3059 (Hasil Penilaian Kelayakan\u3001HPK)\u3002<\/li>\n\n\n\n<li>\u96c7\u7528\u4e3b\u306f\u5019\u88dc\u8005\u306b\u95a2\u3059\u308b\u66f8\u985e\u3092\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u30b1\u30e0\u30ca\u30ab\u30fc\u306fDKPTKA\u3078\u306e\u652f\u6255\u3044\u901a\u77e5\u3092\u767a\u884c\u3057\u305f\u3002<\/li>\n\n\n\n<li>\u652f\u6255\u3044\u5f8c\u3001\u30b1\u30e0\u30ca\u30ab\u30fc\u306fRPTKA\u3092\u627f\u8a8d\u3057\u3001\u30d3\u30b6\u3068\u6ede\u5728\u8a31\u53ef\u306e\u6839\u62e0\u3068\u3057\u3066\u30c7\u30fc\u30bf\u3092\u79fb\u6c11\u5c40\u306b\u63d0\u51fa\u3059\u308b\u3002<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u8a08\u7b97\u306f\u3001\u591a\u304f\u306e\u30c1\u30fc\u30e0\u304c\u4e88\u60f3\u3059\u308b\u3088\u308a\u3082\u65e9\u304f\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u5165\u308a\u307e\u3059\u30022021 \u5e74 Permenaker No. 8 \u306e\u7b2c 7 \u6761 (2) \u9805\u3067\u306f\u3001\u7533\u8acb\u66f8\u306b\u6dfb\u4ed8\u3055\u308c\u308b\u96c7\u7528\u5951\u7d04\u66f8\u6848\u306b\u8cc3\u91d1\u3068\u652f\u6255\u3044\u65b9\u6cd5\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u3088\u308a\u3001\u63d0\u51fa\u3055\u308c\u305f\u7d66\u4e0e\u304c\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6700\u521d\u306e\u516c\u5f0f\u30c7\u30fc\u30bf\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5f8c\u306e\u6607\u9032\u3001\u624b\u5f53\u306e\u5909\u66f4\u3001\u5f79\u8077\u306e\u5909\u66f4\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u3067\u66f4\u65b0\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001RPTKA\u306e\u8a18\u9332\u3068\u7167\u5408\u3057\u3066\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u793e\u306e\u767b\u9332\u4e8b\u696d\u6d3b\u52d5\u306f <a href=\"https:\/\/oss.go.id\" target=\"_blank\" rel=\"noopener\">OSS\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u5358\u4e00\u63d0\u51fa\uff09<\/a> \u307e\u305f\u3001\u63d0\u51fa\u66f8\u985e\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6d77\u5916\u306b\u304a\u3051\u308b\u4e8b\u696d\u72b6\u6cc1\u3068\u3082\u6574\u5408\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u306eKBLI\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6a19\u6e96\u4e8b\u696d\u5206\u985e\uff09\u306e\u7bc4\u56f2\u5916\u306e\u4e8b\u696d\u72b6\u6cc1\u306e\u5834\u5408\u3001RPTKA\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u524d\u306b\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u66f4\u65b0\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u305f\u3061\u306e <a href=\"https:\/\/businesshubasia.com\/ja\/services\/company-registration-indonesia\/\">\u4f1a\u793e\u767b\u9332<\/a> \u30c1\u30fc\u30e0\u306fKBLI\u30b3\u30fc\u30c9\u3092\u8a08\u753b\u3055\u308c\u3066\u3044\u308b\u6d77\u5916\u30dd\u30b8\u30b7\u30e7\u30f3\u3068\u7167\u5408\u3057\u3001OSS\u3067\u4fee\u6b63\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4e8b\u696d\u8a31\u53ef\u8a3c\u3068RPTKA\u304c\u540c\u3058\u6d3b\u52d5\u3092\u8a18\u8ff0\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4eba\u30b9\u30bf\u30c3\u30d5\u304c\u627f\u8a8d\u6e08\u307f\u306eRPTKA\u306a\u3057\u3067\u52e4\u52d9\u3057\u305f\u5834\u5408\u3001\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u8fd1\u306e\u4e8b\u4f8b\u306f\u3001\u305d\u306e\u6df1\u523b\u3055\u3092\u793a\u3057\u3066\u3044\u308b\u3002Bisnis.com\u306e\u5831\u9053\u306b\u3088\u308b\u3068\u3001\u30b1\u30e0\u30ca\u30b1\u30eb\u306f2025\u5e7410\u670827\u65e5\u304b\u308911\u67081\u65e5\u306b\u304b\u3051\u3066\u30b1\u30bf\u30d1\u30f3\u5de5\u696d\u56e3\u5730\uff08Kawasan Industri Ketapang\uff09\u3067\u691c\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c\u3001\u88fd\u932c\u6240\u904b\u55b6\u4f1a\u793ePT Borneo Alumindo Prima\u3067164\u4eba\u306e\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u304cRPTKA\uff08\u52b4\u50cd\u8005\u96c7\u7528\u5354\u5b9a\uff09\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u767a\u898b\u3057\u305f\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e741\u670821\u65e5\u4ed8\u653f\u4ee4\u7b2c5\/6\/AS.00.01\/I\/2026\u53f7\u306f\u300121\u51047000\u4e07\u30eb\u30d4\u30a2\u306e\u884c\u653f\u7f70\u91d1\u3092\u79d1\u3057\u3001\u540c\u7f70\u91d1\u306f2026\u5e741\u670826\u65e5\u306b\u56fd\u306b\u652f\u6255\u308f\u308c\u305f\u3002164\u4eba\u306e\u52b4\u50cd\u8005\u306e\u52b4\u50cd\u671f\u9593\u306f1\u30f6\u6708\u304b\u30895\u30f6\u6708\u3067\u3042\u3063\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b1\u30e0\u30ca\u30ab\u30fc\u6c0f\u306b\u3088\u308b\u3068\u3001\u7f70\u91d1\u984d\u306f\u3001\u898f\u5247\u306b\u9055\u53cd\u3057\u3066\u50cd\u3044\u3066\u3044\u305f\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u4eba\u6570\u306b\u5fdc\u3058\u3066\u4f01\u696d\u3054\u3068\u306b\u7570\u306a\u308b\u3068\u3044\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6587\u66f8\u7ba1\u7406\u306e\u5fb9\u5e95\u304c\u3053\u3053\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002RPTKA\u306e\u7533\u544a\u306b\u95a2\u308f\u308b\u3059\u3079\u3066\u306e\u7d66\u4e0e\u95a2\u9023\u5909\u6570\u306f\u8a18\u9332\u3055\u308c\u3001\u65e5\u4ed8\u304c\u4ed8\u3051\u3089\u308c\u3001\u8ffd\u8de1\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u691c\u67fb\u5b98\u3084\u76e3\u67fb\u4eba\u304c\u6570\u5024\u306e\u7b97\u51fa\u65b9\u6cd5\u3092\u5c0b\u306d\u305f\u969b\u306b\u3001\u4eba\u4e8b\u30c1\u30fc\u30e0\u306f\u8cac\u4efb\u3092\u554f\u308f\u308c\u308b\u3053\u3068\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RPTKA\u62e1\u5f35\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u306b\u3064\u3044\u3066\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u8aad\u8005\u306f\u3001\u5225\u306e\u8a18\u4e8b\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/work-permit-indonesia-rptka-update\/\">\u5c31\u52b4\u8a31\u53ef\u8a3c\u3068RPTKA\u306e\u66f4\u65b0<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>RPTKA\u3068IMTA\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">RPTKA\u3068IMTA\u306e\u9055\u3044\u306f\u5358\u7d14\u3067\u3059\u3002RPTKA\u306f\u96c7\u7528\u4e3b\u304c\u627f\u8a8d\u3057\u305f\u5916\u56fd\u4eba\u96c7\u7528\u8a08\u753b\u3067\u3042\u308a\u3001\u73fe\u5728\u3082\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002IMTA\uff08Izin Mempekerjakan Tenaga Kerja Asing\uff1a\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u96c7\u7528\u8a31\u53ef\u8a3c\uff09\u306f\u5225\u306e\u5c31\u52b4\u8a31\u53ef\u8a3c\u3067\u3057\u305f\u304c\u30012021\u5e74\u653f\u4ee4\u7b2c34\u53f7\u306b\u3088\u308a\u5236\u5ea6\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3057\u305f\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2021\u5e74\u653f\u4ee4\u7b2c8\u53f7\u7b2c21\u6761\u306b\u57fa\u3065\u304d\u3001RPTKA\u306e\u627f\u8a8d\u81ea\u4f53\u304c\u5c31\u52b4\u8a31\u53ef\u8a3c\u3068\u3057\u3066\u3001\u307e\u305f\u30d3\u30b6\u304a\u3088\u3073\u6ede\u5728\u8a31\u53ef\u8a3c\u306e\u63a8\u85a6\u72b6\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u5074\u9762<\/strong><\/th><th><strong>RPTKA\uff08\u73fe\u884c\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff09<\/strong><\/th><th><strong>IMTA\uff08\u65e7\u8a31\u53ef\u8a3c\uff09<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u30d5\u30eb\u30cd\u30fc\u30e0<\/td><td>\u30ec\u30f3\u30ab\u30ca\u30fb\u30da\u30f3\u30b0\u30ca\u30a2\u30f3\u30fb\u30c6\u30ca\u30ac\u30fb\u30b1\u30eb\u30b8\u30e3\u30fb\u30a2\u30b7\u30f3 \u5916\u56fd\u4eba\u52b4\u50cd\u8005\u6d3b\u7528\u8a08\u753b<\/td><td>Izin Mempekerjakan Tenaga Kerja Asing\u3001\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u96c7\u7528\u8a31\u53ef<\/td><\/tr><tr><td>\u5fdc\u52df\u8cc7\u683c\u8005<\/td><td>TKA Online \u3092\u901a\u3058\u305f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u96c7\u7528\u4e3b<\/td><td>RPTKA\u304c\u6279\u51c6\u3055\u308c\u305f\u5f8c\u3001\u96c7\u7528\u4e3b\u306f<\/td><\/tr><tr><td>\u73fe\u5728\u306e\u72b6\u6cc1<\/td><td>\u5fc5\u9808\u3067\u3042\u308a\u3001\u30b1\u30e0\u30ca\u30ab\u30fc\u306b\u3088\u3063\u3066\u6279\u51c6\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u5f8b\u7b2c 6 \u53f7 \u30bf\u30d5\u30f3 2023; PP \u7b2c 34 \u53f7 \u30bf\u30d5\u30f3 2021; \u30d1\u30fc\u30de\u30ca\u30ab\u30fc \u7b2c 8 \u53f7 \u30bf\u30d5\u30f3 2021\uff09<\/td><td>\u500b\u5225\u306e\u8a31\u53ef\u8a3c\u3068\u3057\u3066\u306f\u767a\u884c\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3057\u305f<\/td><\/tr><tr><td>\u79fb\u6c11\u95a2\u9023\u30ea\u30f3\u30af<\/td><td>\u627f\u8a8d\u306f\u30d3\u30b6\u3068\u6ede\u5728\u8a31\u53ef\u306e\u6839\u62e0\u3068\u306a\u308b\u3002<\/td><td>RPTKA\u3068\u30d3\u30b6\u7533\u8acb\u624b\u7d9a\u304d\u306e\u9593\u306b\u5ea7\u308b<\/td><\/tr><tr><td>\u7d66\u4e0e\u8a08\u7b97\u3068\u306e\u95a2\u9023\u6027<\/td><td>\u5f79\u8077\u3001\u7d66\u4e0e\u3001DKPTKA\u306f\u627f\u8a8d\u306b\u9023\u52d5\u3057\u3066\u3044\u307e\u3059<\/td><td>\u53e4\u3044\u30d5\u30a1\u30a4\u30eb\u3068\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306b\u306e\u307f\u8868\u793a\u3055\u308c\u307e\u3059<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u88dc\u511f\u57fa\u91d1\u306f\u3001\u5404\u627f\u8a8d\u306b\u4ed8\u968f\u3059\u308b\u6cd5\u5b9a\u8ce6\u8ab2\u91d1\u3067\u3059\u30022021\u5e74\u653f\u4ee4\u7b2c8\u53f7\u3067\u306f\u30011\u4eba1\u4eba\u3042\u305f\u308a\u6708\u984d100\u7c73\u30c9\u30eb\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u30012025\u5e748\u6708\u306e\u56fd\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u3067\u3082\u3053\u306e\u91d1\u984d\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u306a\u305cIMTA\u3068\u3044\u3046\u540d\u79f0\u306f\u4eca\u3067\u3082\u65e5\u5e38\u4f1a\u8a71\u306b\u767b\u5834\u3059\u308b\u306e\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">BHA\u306e\u7d66\u4e0e\u8a08\u7b97\u696d\u52d9\u3067\u306f\u3001\u53e4\u3044IMTA\u3068\u3044\u3046\u7528\u8a9e\u304c\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u66f8\u985e\u3001\u5bb6\u4e3b\u304b\u3089\u306e\u4f9d\u983c\u66f8\u3001\u30b0\u30eb\u30fc\u30d7\u4eba\u4e8b\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306a\u3069\u306b\u4eca\u3067\u3082\u767b\u5834\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u8a08\u7b97\u30c1\u30fc\u30e0\u306f\u65e2\u306b\u5b58\u5728\u3057\u306a\u3044\u66f8\u985e\u3092\u63a2\u3057\u56de\u308b\u3053\u3068\u306b\u306a\u308b\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3046\u3057\u305f\u8981\u6c42\u3092RPTKA\u627f\u8a8d\u3068\u6ede\u5728\u8a31\u53ef\u306b\u632f\u308a\u5206\u3051\u308b\u3053\u3068\u3067\u3001\u9045\u5ef6\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306f\u3001\u5404\u53d6\u5f15\u76f8\u624b\u304c\u5b9f\u969b\u306b\u5fc5\u8981\u3068\u3059\u308b\u66f8\u985e\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PPh 21\u306f\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u306b\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh 21\u306f\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u5730\u306b\u57fa\u3065\u3044\u3066\u304a\u308a\u3001\u5c45\u4f4f\u5730\u306f\u30d3\u30b6\u306e\u30e9\u30d9\u30eb\u3067\u306f\u306a\u304f\u4e8b\u5b9f\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u6cd5\u7b2c2\u6761\u7b2c3\u9805\u306b\u3088\u308c\u3070\u3001\u5916\u56fd\u4eba\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u5c45\u4f4f\u3059\u308b\u3053\u3068\u300112\u30f6\u6708\u9593\u306b183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u3053\u3068\u3001\u307e\u305f\u306f\u5c45\u4f4f\u3059\u308b\u610f\u601d\u3092\u6301\u3063\u3066\u6ede\u5728\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u56fd\u5185\u306e\u7d0d\u7a0e\u8005\u3068\u306a\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u4e0a\u306e\u6307\u91dd\u3067\u306f\u3001183\u65e5\u3092\u8d85\u3048\u308b\u6ede\u5728\u8a31\u53ef\u3001183\u65e5\u3092\u8d85\u3048\u308b\u96c7\u7528\u5951\u7d04\u3001\u9577\u671f\u8cc3\u8cb8\u5951\u7d04\u3001\u5bb6\u65cf\u306e\u8ee2\u5c45\u306a\u3069\u3001\u610f\u56f3\u3092\u793a\u3059\u6307\u6a19\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7a0e\u52d9\u4e0a\u306e\u5730\u4f4d<\/strong><\/th><th><strong>\u30c6\u30b9\u30c8<\/strong><\/th><th><strong>\u6e90\u6cc9\u5fb4\u53ce<\/strong><\/th><th><strong>\u5831\u544a<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u56fd\u5185\u7d0d\u7a0e\u8005\uff08SPDN\uff09<\/td><td>\u5c45\u4f4f\u5730\uff0812\u30f6\u6708\u9593\u306b183\u65e5\u4ee5\u4e0a\uff09\u3001\u307e\u305f\u306f\u5c45\u4f4f\u306e\u610f\u601d\u304c\u3042\u308b\u3053\u3068<\/td><td>PPh 21: \u6708\u6b21TER\u3001\u305d\u306e\u5f8c\u3001\u6700\u7d42\u671f\u9593\u306b\u7b2c17\u6761\u306b\u57fa\u3065\u304f5%\u304b\u308935%\u306e\u7d2f\u9032\u7387<\/td><td>Coretax\u3067\u306e\u6708\u6b21\u7533\u544a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u5e74\u6b21\u7533\u544a<\/td><\/tr><tr><td>\u5916\u56fd\u7d0d\u7a0e\u8005\uff08SPLN\uff09<\/td><td>\u5c45\u4f4f\u3059\u308b\u610f\u601d\u304c\u306a\u304f\u3001183\u65e5\u672a\u6e80\u3057\u304b\u6ede\u5728\u3057\u3066\u3044\u306a\u3044<\/td><td>PPh 26\u3001\u79df\u7a0e\u6761\u7d04\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u4e00\u822c\u7684\u306b\u306f\u7dcf\u53ce\u5165\u306e20%<\/td><td>PPh 26\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304a\u3088\u3073\u6761\u7d04\u95a2\u9023\u66f8\u985e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u9593\u3092\u901a\u3058\u3066\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u5909\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4e00\u4eba\u306e\u5f93\u696d\u54e1\u304c\u5f53\u521d\u306f\u5916\u56fd\u7d0d\u7a0e\u8005\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5f8c\u306b\u56fd\u5185\u7d0d\u7a0e\u8005\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u5909\u66f4\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u5225\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c45\u4f4f\u5730\u306e\u6c7a\u5b9a\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u6551\u6e08\u3001PPh 26\u3068PPh 21\u306e\u5207\u308a\u66ff\u3048\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u306e\u5165\u529b\u4e8b\u9805\u3068\u306a\u308b\u524d\u306b\u7a0e\u52d9\u4e0a\u306e\u554f\u984c\u3067\u3059\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/accounting-service-indonesia\/\">\u4f1a\u8a08<\/a> \uff06 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-reporting-service-indonesia\/\">\u7a0e<\/a> \u30c1\u30fc\u30e0\u306f\u5404\u79fb\u884c\u306b\u3064\u3044\u3066\u7d66\u4e0e\u8a08\u7b97\u30c1\u30fc\u30e0\u3068\u5354\u8b70\u3057\u3001\u78ba\u5b9a\u3057\u305f\u30b9\u30c6\u30fc\u30bf\u30b9\u306b\u57fa\u3065\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>TER\u306f\u306a\u305c12\u6708\u306b\u505c\u6b62\u3059\u308b\u306e\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b63\u793e\u54e1\u306e\u5834\u5408\u3001 <a href=\"https:\/\/pajak.go.id\/sites\/default\/files\/2024-02\/PMK%20168%20Tahun%202023%20Tentang%20PPh%20Pasal%2021%20TER.pdf\" target=\"_blank\" rel=\"noopener\">PMK No. 168\/PMK.03\/2023<\/a> 1\u6708\u304b\u308911\u6708\u307e\u3067\u306f\u3001\u6bce\u6708TER\uff08\u5b9f\u52b9\u7a0e\u7387\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6700\u7d42\u8ab2\u7a0e\u671f\u9593\u306b\u306f\u3001\u96c7\u7528\u4e3b\u306f\u7b2c17\u6761\u306e\u7a0e\u7387\u3092\u7528\u3044\u3066\u5e74\u9593\u7a0e\u984d\u3092\u518d\u8a08\u7b97\u3057\u3001\u305d\u306e\u5dee\u984d\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DJP\u306f\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002 <a href=\"https:\/\/www.pajak.go.id\/index.php\/en\/node\/104290\" target=\"_blank\" rel=\"noopener\">TER\u306f1\u6708\u304b\u308911\u6708\u307e\u3067\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/a>. \u3053\u3046\u3057\u305f\u6700\u7d42\u7684\u306a\u8a08\u7b97\u7d50\u679c\u304b\u3089\u300112\u6708\u306f\u99d0\u5728\u54e1\u306b\u3068\u3063\u3066\u5e74\u9593\u3067\u6700\u3082\u91cd\u8981\u306a\u7d66\u4e0e\u652f\u6255\u6642\u671f\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u5f53\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u307e\u305f\u306f\u96c7\u7528\u4e3b\u8ca0\u62c5\u306e\u7a0e\u91d1\u3092\u542b\u3080\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u3001\u6708\u3005\u306e\u660e\u7d30\u66f8\u304c\u793a\u5506\u3059\u308b\u91d1\u984d\u304b\u3089\u5e74\u9593\u91d1\u984d\u304c\u5927\u304d\u304f\u4e56\u96e2\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5ea6\u9014\u4e2d\u3067\u9000\u8077\u3059\u308b\u99d0\u5728\u54e1\u306e\u5834\u5408\u3001\u6700\u7d42\u52e4\u52d9\u6708\u306b\u304a\u3044\u3066\u540c\u69d8\u306e\u518d\u8a08\u7b97\u304c\u884c\u308f\u308c\u307e\u3059\u3002PMK No. 168\/PMK.03\/2023\u3067\u306f\u3001\u6b63\u793e\u54e1\u304c\u9000\u8077\u3057\u305f\u6708\u3092\u6700\u7d42\u8ab2\u7a0e\u671f\u9593\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5177\u4f53\u4f8b\u3068\u306a\u308b\u30b7\u30ca\u30ea\u30aa\u3002<\/strong> \u30d9\u30ab\u30b7\u306b\u3042\u308b\u90e8\u54c1\u30e1\u30fc\u30ab\u30fc\u306b\u52e4\u52d9\u3059\u308b\u97d3\u56fd\u4eba\u30a8\u30f3\u30b8\u30cb\u30a2\u306f\u30011\u6708\u304b\u308911\u6708\u307e\u3067\u306e\u7d66\u4e0e\u660e\u7d30\u3067\u306fPPh 21\uff08\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u793e\u4f1a\u4fdd\u969c\u7a0e\uff09\u306e\u63a7\u9664\u984d\u306f\u5c11\u984d\u3060\u3063\u305f\u3002\u3068\u3053\u308d\u304c12\u6708\u306e\u7d66\u4e0e\u660e\u7d30\u3067\u306f\u3001\u63a7\u9664\u984d\u304c\u306f\u308b\u304b\u306b\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u305f\u3002\u4eba\u4e8b\u90e8\u306f\u5e74\u672b\u306e\u518d\u8a08\u7b97\u306b\u3064\u3044\u3066\u4e00\u5207\u8aac\u660e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u5f7c\u306f\u8a08\u7b97\u30df\u30b9\u3092\u7591\u3044\u3001\u30bd\u30a6\u30eb\u306e\u672c\u793e\u306b\u554f\u3044\u5408\u308f\u305b\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u8a08\u7b97\u81ea\u4f53\u306f\u6b63\u3057\u304b\u3063\u305f\u3002\u554f\u984c\u306f\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3068\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u305a\u308c\u306b\u3042\u3063\u305f\u3002BHA\u306e\u7d66\u4e0e\u62c5\u5f53\u8005\u306f\u3001\u99d0\u5728\u54e1\u306b\u5bfe\u305712\u6708\u306e\u7d66\u4e0e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u4e8b\u524d\u306b\u8aac\u660e\u3057\u3001\u6bce\u5e7411\u6708\u306b\u306f\u5e74\u9593\u7d66\u4e0e\u306e\u76ee\u5b89\u3068\u306a\u308b\u4e88\u6e2c\u5024\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u3002&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6d77\u5916\u99d0\u5728\u54e1\u30c1\u30fc\u30e0\u306e12\u6708\u306e\u7cbe\u7b97\u4e88\u6e2c\u3092\u5165\u624b\u3057\u307e\u3057\u3087\u3046<\/strong>\u5f53\u793e\u306e\u7d66\u4e0e\u8a08\u7b97\u30c1\u30fc\u30e0\u306f\u300112\u6708\u306e\u7d66\u4e0e\u8a08\u7b97\u51e6\u7406\u524d\u306b\u5404\u99d0\u5728\u54e1\u306e\u5e74\u672bPPh 21\u306e\u518d\u8a08\u7b97\u3092\u4e88\u6e2c\u3067\u304d\u308b\u305f\u3081\u3001\u6700\u7d42\u7684\u306a\u7d66\u4e0e\u660e\u7d30\u3067\u5f93\u696d\u54e1\u3084\u672c\u793e\u304c\u9a5a\u304f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/docs.google.com\/document\/d\/1oDkG2GtUYSvboJjElLcJFtiRvsAf30ye\/edit#brxe-qylpqx\" target=\"_blank\" rel=\"noopener\"><strong>12\u6708\u306e\u4e88\u6e2c\u3092\u4f9d\u983c\u3059\u308b<\/strong><\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Coretax\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3069\u306e\u3088\u3046\u306b\u5909\u66f4\u3057\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">DJP\u304c\u6e90\u6cc9\u5fb4\u53ce\u7ba1\u7406\u3092Coretax\u306b\u79fb\u7ba1\u3057\u305f\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08bukti potong\uff09\u306fCoretax\u3067\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002DJP\u898f\u5247PER-11\/PJ\/2025\u3067\u306f\u30011\u6708\u304b\u308911\u6708\u307e\u3067\u306e\u6708\u6b21\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08BPMP\uff09\u3068\u5e74\u6b21\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08BPA1\uff09\u3092\u542b\u3080\u6539\u8a02\u3055\u308c\u305f\u69d8\u5f0f\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DJP\u306e\u8cc7\u6599\u3067\u306f\u3001Coretax\u3067\u767a\u884c\u3055\u308c\u305f\u660e\u7d30\u66f8\u306f\u3001Coretax\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u6709\u52b9\u5316\u3057\u305f\u5f93\u696d\u54e1\u306b\u9001\u4ed8\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u5e74\u9593\u3092\u901a\u3057\u3066\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u306e\u5834\u5408\u3001\u5e74\u9593\u660e\u7d30\u66f8\u306f1\u6708\u672b\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30a2\u30ab\u30a6\u30f3\u30c8\u304c\u6709\u52b9\u3067\u306a\u3044\u6d77\u5916\u99d0\u5728\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3079\u304d\u91cd\u8981\u306a\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DDTCNews\u306e\u5831\u9053\u306b\u3088\u308b\u3068\u3001PMK No. 105 Tahun 2025\u306b\u57fa\u3065\u304f\u653f\u5e9c\u4e3b\u5c0e\u306ePPh 21\u306f\u30012026\u5e74\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u3001\u6708\u9593\u7dcf\u53ce\u5165\u304c1,000\u4e07\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u7279\u5b9a\u306e\u30bb\u30af\u30bf\u30fc\u306e\u5f93\u696d\u54e1\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e749\u6708\u4e0b\u65ec\u306e\u653f\u5e9c\u58f0\u660e\u3067\u306f\u7d99\u7d9a\u304c\u793a\u5506\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u66f4\u65b0\u898f\u5247\u306b\u3064\u3044\u3066\u306f\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307b\u3068\u3093\u3069\u306e\u99d0\u5728\u54e1\u5411\u3051\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u4e0a\u9650\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u304c\u3001\u8cc7\u683c\u8981\u4ef6\u306e\u78ba\u8a8d\u306f\u4f9d\u7136\u3068\u3057\u3066\u6587\u66f8\u5316\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3042\u308b\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHA <a href=\"https:\/\/businesshubasia.com\/ja\/services\/payroll-service-indonesia\/\">\u7d66\u4e0e\u8a08\u7b97\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a> \u30c1\u30fc\u30e0\u306f\u3001\u6708\u6b21\u306eTER\u8a08\u7b97\u300112\u6708\u306e\u518d\u8a08\u7b97\u3001\u304a\u3088\u3073Coretax\u306e\u660e\u7d30\u66f8\u4f5c\u6210\u30921\u3064\u306e\u30b5\u30a4\u30af\u30eb\u3067\u5b9f\u884c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306f\u7a0e\u91d1\u3001\u793e\u4f1a\u4fdd\u969c\u3001\u4eba\u4e8b\u95a2\u9023\u306e\u7de0\u3081\u5207\u308a\u30921\u3064\u306e\u30ab\u30ec\u30f3\u30c0\u30fc\u3067\u7ba1\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b7\u30e3\u30c9\u30fc\u30da\u30a4\u30ed\u30fc\u30eb\u99d0\u5728\u54e1\uff1a\u30aa\u30d5\u30b7\u30e7\u30a2\u7d66\u4e0e\u304c\u73fe\u5730\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u53ca\u307c\u3059\u5f71\u97ff<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u99d0\u5728\u54e1\u5411\u3051\u30b7\u30e3\u30c9\u30fc\u30da\u30a4\u30ed\u30fc\u30eb\u5236\u5ea6\u3068\u306f\u3001\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u3092\u672c\u56fd\u306e\u7d66\u4e0e\u652f\u6255\u540d\u7c3f\u306b\u8f09\u305b\u305f\u307e\u307e\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3067\u8ab2\u7a0e\u6240\u5f97\u3001\u6e90\u6cc9\u5fb4\u53ce\u3001\u793e\u4f1a\u4fdd\u969c\u8cbb\u3092\u7b97\u5b9a\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u6cd5\u306b\u306f\u30b7\u30e3\u30c9\u30fc\u30da\u30a4\u30ed\u30fc\u30eb\u306e\u5b9a\u7fa9\u304c\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u7528\u8a9e\u306f\u5e02\u5834\u6163\u884c\u3092\u6307\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u56fd\u3067\u306e\u652f\u6255\u3044\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002Hukumonline\u306e\u6cd5\u5f8b\u76f8\u8ac7\u6240\u306f\u30012021\u5e74\u653f\u4ee4\u7b2c8\u53f7\u3092\u5f15\u7528\u3057\u3001\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u304c\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3053\u3068\u306f\u53ef\u80fd\u3060\u304c\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5b50\u4f1a\u793e\u304c\u6cd5\u7684\u306a\u96c7\u7528\u4e3b\u3067\u3042\u308a\u3001\u8cc3\u91d1\u305d\u306e\u4ed6\u306e\u5831\u916c\u3082\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c45\u4f4f\u8005\u7d0d\u7a0e\u8005\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c4\u6761\u7b2c1\u9805\u306b\u57fa\u3065\u304d\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u304a\u3088\u3073\u56fd\u5916\u304b\u3089\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3067\u306e\u52b4\u50cd\u306b\u5bfe\u3057\u3066\u6d77\u5916\u3067\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d66\u4e0e\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u7a0e\u52d9\u5206\u6790\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7d66\u4e0e\u306e\u5206\u5272\u304c\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u5831\u544a\u4e0a\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u751f\u307f\u51fa\u3057\u305f\u306e\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5177\u4f53\u4f8b\u3068\u306a\u308b\u30b7\u30ca\u30ea\u30aa\u3002<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u30b8\u30e3\u30ab\u30eb\u30bf\u306e\u8cbf\u6613\u4f1a\u793e\u306b\u51fa\u5411\u3057\u305f\u5730\u57df\u8ca1\u52d9\u90e8\u9577\u306f\u3001\u7d66\u4e0e\u306e\u5927\u90e8\u5206\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7d66\u4e0e\u652f\u6255\u30b7\u30b9\u30c6\u30e0\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u3002\u30b8\u30e3\u30ab\u30eb\u30bf\u306e\u6cd5\u4eba\u306f\u3001\u3054\u304f\u308f\u305a\u304b\u306a\u73fe\u5730\u7d66\u4e0e\u90e8\u5206\u3057\u304b\u5831\u544a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002\u6ede\u5728\u8a31\u53ef\u306e\u5ef6\u9577\u624b\u7d9a\u304d\u306e\u969b\u3001RPTKA\uff08\u30b8\u30e3\u30ab\u30eb\u30bf\u5730\u57df\u8ca1\u52d9\u5c40\uff09\u306e\u7d66\u4e0e\u3068\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u5185\u5bb9\u304c\u4e00\u81f4\u3057\u306a\u304f\u306a\u3063\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u793e\u306f\u4e21\u65b9\u306e\u7d66\u4e0e\u8a08\u7b97\u3092\u7167\u5408\u3057\u3001\u8cbb\u7528\u5206\u62c5\u306e\u53d6\u308a\u6c7a\u3081\u3092\u6587\u66f8\u5316\u3057\u3001\u7533\u544a\u5185\u5bb9\u3092\u6574\u5408\u3055\u305b\u305f\u3002\u7d66\u4e0e\u306e\u4e0d\u4e00\u81f4\u306f\u76ee\u306b\u898b\u3048\u308b\u554f\u984c\u306b\u904e\u304e\u306a\u304b\u3063\u305f\u3002\u540c\u3058\u53d6\u308a\u6c7a\u3081\u306b\u3088\u3063\u3066\u3001\u7d66\u4e0e\u8a08\u7b97\u3060\u3051\u3067\u306f\u89e3\u6c7a\u3067\u304d\u306a\u30442\u3064\u306e\u7a0e\u52d9\u4e0a\u306e\u554f\u984c\u304c\u751f\u3058\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6052\u4e45\u7684\u65bd\u8a2d\u3002<\/strong> \u6d3e\u9063\u3055\u308c\u305f\u5e79\u90e8\u304c\u5916\u56fd\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306b\u96c7\u7528\u3055\u308c\u3001\u305d\u306e\u6307\u793a\u3092\u53d7\u3051\u306a\u304c\u3089\u73fe\u5730\u306e\u4e8b\u696d\u3092\u904b\u55b6\u3059\u308b\u5834\u5408\u3001DJP\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c2\u6761\u7b2c5\u9805\u306b\u57fa\u3065\u304d\u3001\u305d\u306e\u4f1a\u793e\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u6052\u4e45\u7684\u65bd\u8a2d\uff08BUT\u3001Bentuk Usaha Tetap\uff09\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u554f\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u79fb\u8ee2\u4fa1\u683c\u3002.<\/strong> \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u30b8\u30e3\u30ab\u30eb\u30bf\u3078\u306e\u7d66\u4e0e\u9001\u91d1\u306f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u3067\u3059\u30022023\u5e74\u653f\u4ee4\u7b2c172\u53f7\u306b\u57fa\u3065\u304d\u3001\u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\u306b\u5f93\u3044\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306b\u3088\u308b\u88cf\u4ed8\u3051\u304c\u5fc5\u8981\u3067\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/accounting-service-indonesia\/\">\u4f1a\u8a08<\/a> \uff06 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-reporting-service-indonesia\/\">\u7a0e<\/a> \u30c1\u30fc\u30e0\u306f\u3001\u4e21\u65b9\u306e\u30ea\u30b9\u30af\u306b\u5bfe\u3059\u308b\u6d3e\u9063\u304a\u3088\u3073\u518d\u914d\u7f6e\u306e\u69cb\u9020\u3092\u691c\u8a0e\u3059\u308b\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u95a2\u9023\u6587\u732e\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/businesshubasia.com\/ja\/permanent-establishment-risk-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u6052\u4e45\u7684\u65bd\u8a2d\u30ea\u30b9\u30af\uff1a\u73fe\u5730\u6cd5\u4eba\u3092\u6301\u305f\u306a\u3044\u5916\u56fd\u4f01\u696d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/businesshubasia.com\/ja\/transfer-pricing-documentation-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5b50\u4f1a\u793e\u5411\u3051\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\uff1a\u8981\u4ef6\u3001\u57fa\u6e96\u5024\u3001\u304a\u3088\u3073\u6700\u65b0\u60c5\u5831<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u4ea4\u63db\u306f\u3001\u3055\u3089\u306b\u5225\u306e\u6bb5\u968e\u3092\u52a0\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u3002DJP\u306f2025\u5e7411\u6708\u306bBisnis.com\u306b\u5bfe\u3057\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f2026\u5e74\u306e\u30c7\u30fc\u30bf\u5e74\u5ea6\u304b\u3089\u6539\u6b63\u5171\u901a\u5831\u544a\u57fa\u6e96\uff08CRS\uff09\u3092\u5c0e\u5165\u3057\u30012027\u5e74\u306b\u6700\u521d\u306e\u4ea4\u63db\u3092\u884c\u3046\u3068\u7d04\u675f\u3057\u305f\u3068\u8ff0\u3079\u305f\u3002\u30aa\u30d5\u30b7\u30e7\u30a2\u3067\u306e\u652f\u6255\u3044\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u30aa\u30f3\u30b7\u30e7\u30a2\u3067\u306e\u8aac\u660e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b7\u30e3\u30c9\u30a6\u30da\u30a4\u30ed\u30fc\u30eb\u306e\u30b5\u30dd\u30fc\u30c8\u306f\u3001\u898f\u5236\u5f53\u5c40\u304c\u6700\u7d42\u7684\u306b\u5fc5\u305a\u554f\u3046\u3067\u3042\u308d\u3046\u7591\u554f\u3001\u3064\u307e\u308a\u3001\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u542b\u307e\u308c\u308b\u5404\u91d1\u984d\u304c\u8aac\u660e\u53ef\u80fd\u306a\u8a18\u9332\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u70b9\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u3079\u304d\u3067\u3059\u3002\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3055\u308c\u305f\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u3068\u4eba\u4e8b\u95a2\u9023\u6587\u66f8\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u6d77\u5916\u3068\u56fd\u5185\u306e\u7d66\u4e0e\u3092\u6bce\u6708\u7167\u5408\u3067\u304d\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5c45\u4f4f\u5730\u304a\u3088\u3073\u6d77\u5916\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u898b\u76f4\u3057\u3092\u4f9d\u983c\u3059\u308b<\/strong>\u6d77\u5916\u304b\u3089\u4e00\u90e8\u307e\u305f\u306f\u5168\u984d\u306e\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u99d0\u5728\u54e1\u306e\u5834\u5408\u3001\u5f53\u793e\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30c1\u30fc\u30e0\u304c\u5c45\u4f4f\u72b6\u6cc1\u3001\u6d77\u5916\u304b\u3089\u306e\u7d66\u4e0e\u306e\u56fd\u5185\u8a18\u9332\u3001\u304a\u3088\u3073\u305d\u306e\u80cc\u5f8c\u306b\u3042\u308b\u6255\u3044\u623b\u3057\u66f8\u985e\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<a href=\"https:\/\/docs.google.com\/document\/d\/1oDkG2GtUYSvboJjElLcJFtiRvsAf30ye\/edit#bookmark=id.fwjusx4ydl7r\" target=\"_blank\" rel=\"noopener\"><strong>\u5c45\u4f4f\u5730\u304a\u3088\u3073\u6d77\u5916\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u898b\u76f4\u3057\u3092\u4f9d\u983c\u3059\u308b<\/strong><\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u627f\u8a8d\u3055\u308c\u305fRPTKA\u306b\u5f93\u3046\u793e\u4f1a\u4fdd\u969c\u4e0a\u306e\u7fa9\u52d9\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2021\u5e74\u653f\u4ee4\u7b2c34\u53f7\u7b2c8\u6761\u7b2c1\u9805\u306f\u3001\u96c7\u7528\u4e3b\u306b\u5bfe\u3057\u30016\u304b\u6708\u4ee5\u4e0a\u52e4\u52d9\u3059\u308b\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u3092\u56fd\u306e\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u306b\u52a0\u5165\u3055\u305b\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u308b\u3002\u305d\u308c\u3088\u308a\u77ed\u3044\u671f\u9593\u306e\u52e4\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u52b4\u50cd\u707d\u5bb3\u3092\u88dc\u511f\u3059\u308b\u4fdd\u967a\u306b\u52a0\u5165\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2011\u5e74\u6cd5\u5f8b\u7b2c24\u53f7BPJS\uff08\u7b2c14\u6761\uff09\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30676\u30f6\u6708\u4ee5\u4e0a\u50cd\u304f\u5916\u56fd\u4eba\u306b\u5bfe\u3057\u3001BPJS\u3078\u306e\u52a0\u5165\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u308b\u3002Hukumonline\u306e\u5831\u9053\u306b\u3088\u308b\u3068\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u767b\u9332\u3092\u6020\u308b\u3068\u3001RPTKA\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\uff09\u306e\u624b\u7d9a\u304d\u304c\u4e00\u6642\u7684\u306b\u505c\u6b62\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5065\u5eb7\u4fdd\u967a\u306b\u95a2\u3059\u308b\u5927\u7d71\u9818\u4ee4\uff08Perpres\uff09\u7b2c59\u53f7\uff082024\u5e74\uff09\u3067\u306f\u3001\u53c2\u52a0\u8005\u306b\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u5c11\u306a\u304f\u3068\u30826\u30f6\u6708\u9593\u50cd\u304d\u3001\u4fdd\u967a\u6599\u3092\u7d0d\u4ed8\u3057\u305f\u5916\u56fd\u4eba\u304c\u542b\u307e\u308c\u308b\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u77ed\u671f\u5951\u7d04\u3084\u65e9\u671f\u63a1\u7528\u306f\u3001\u5225\u306e\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3057\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u6cd5\u4eba\u3092\u6301\u305f\u306a\u3044\u5916\u56fd\u4f01\u696d\u3001\u3042\u308b\u3044\u306f6\u30f6\u6708\u672a\u6e80\u306e\u671f\u9593\u3067\u5c02\u9580\u5bb6\u3092\u5fc5\u8981\u3068\u3059\u308b\u4f01\u696d\u306f\u3001RPTKA\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u96c7\u7528\u5951\u7d04\uff09\u3092\u81ea\u793e\u3067\u7de0\u7d50\u3059\u308b\u6e96\u5099\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u96c7\u7528\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\uff08EOR\uff09\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u73fe\u5730\u6cd5\u4eba\u304c\u6cd5\u7684\u306a\u96c7\u7528\u4e3b\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a2\u30f3 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/employer-of-record-indonesia\/\">\u96c7\u7528\u4e3b\u8a18\u9332<\/a> \u5f53\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u3001PPh 21\u3001BPJS\u307e\u305f\u306f\u4fdd\u967a\u306e\u9069\u7528\u306a\u3069\u3001\u96c7\u7528\u4e3b\u3068\u3057\u3066\u306e\u7fa9\u52d9\u3092\u4ee3\u884c\u3057\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306f\u6052\u4e45\u7684\u306a\u4f53\u5236\u306b\u3064\u3044\u3066\u6c7a\u5b9a\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7fa9\u52d9<\/strong><\/th><th><strong>\u30bd\u30fc\u30b9<\/strong><\/th><th><strong>\u7d66\u4e0e\u3078\u306e\u5f71\u97ff<\/strong><\/th><\/tr><\/thead><tbody><tr><td>DKPTKA\u652f\u6255\u3044<\/td><td>\u30d1\u30fc\u30e1\u30ca\u30ab\u30fc No. 8 \u30bf\u30d5\u30f3 2021 \u30a2\u30fc\u30c8\u3002 35<\/td><td>\u5f79\u8077\u3054\u3068\u3001\u500b\u4eba\u3054\u3068\u3001\u6708\u3054\u3068\u306e\u6cd5\u5b9a\u8ce6\u8ab2\u91d1\uff08\u99d0\u5728\u54e1\u3054\u3068\u306b\u8ffd\u8de1\uff09<\/td><\/tr><tr><td>\u793e\u4f1a\u4fdd\u969c\u3078\u306e\u52a0\u5165<\/td><td>PP No. 34 \u30bf\u30d5\u30f3 2021 Art. 8;\u6cd5\u5f8b\u7b2c 24 \u53f7\u3001\u30bf\u30d5\u30f3 2011 \u676114<\/td><td>\u8cc3\u91d1\u57fa\u6e96\u984d\u3068\u767b\u9332\u65e5\u306f\u96c7\u7528\u8a18\u9332\u3068\u4e00\u81f4\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/td><\/tr><tr><td>\u77e5\u8b58\u79fb\u8ee2\u3068\u8a9e\u5b66\u7814\u4fee<\/td><td>\u30d1\u30fc\u30e1\u30ca\u30ab\u30fc No.8 \u30bf\u30fc\u30d5\u30f3 2021 \u30a2\u30fc\u30c4\u3002 4\u306843&nbsp;<\/td><td>\u5354\u529b\u8005\u3084\u7814\u4fee\u6d3b\u52d5\u306f\u4eba\u4e8b\u8a18\u9332\u3084\u7d66\u4e0e\u8a18\u9332\u306b\u8a18\u8f09\u3055\u308c\u308b\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/businesshubasia.com\/ja\/services\/bahana-hris-software-indonesia-for-modern-hr-teams\/\">\u30d0\u30cf\u30ca<\/a>, BHA\u304c\u6240\u6709\u30fb\u958b\u767a\u3057\u305f\u7d66\u4e0e\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u304c\u3001\u3053\u308c\u3089\u306e\u8a18\u9332\u3092\u652f\u3048\u308b\u539f\u52d5\u529b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5404\u9867\u5ba2\u306e\u5b9f\u969b\u306e\u8ab2\u984c\u306b\u5408\u308f\u305b\u3066\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3055\u308c\u305f\u4eba\u4e8b\u7ba1\u7406\u30d1\u30c3\u30b1\u30fc\u30b8\u3082\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u3068\u3068\u3082\u306b\u6210\u9577\u3057\u3066\u3044\u304f\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u5b9f\u73fe\u3057\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u99d0\u5728\u54e1\u7d66\u4e0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3057\u3066\u3001\u6700\u3082\u983b\u7e41\u306b\u898b\u3089\u308c\u308b\u554f\u984c\u70b9\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8abf\u67fb\u306e\u7d50\u679c\u3001\u554f\u984c\u306e\u6df1\u523b\u3055\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u3002\u30b1\u30e0\u30ca\u30b1\u30eb\u306f2025\u5e7411\u6708\u3001\u30b1\u30bf\u30d1\u30f3\u306b\u3042\u308b2\u3064\u306e\u4f01\u696d\u3067\u3001RPTKA\uff08\u30b1\u30cb\u30a2\u52b4\u50cd\u95a2\u4fc2\u6cd5\uff09\u306e\u6279\u51c6\u306a\u3057\u306b\u50cd\u304f\u5916\u56fd\u4eba364\u4eba\u3092\u767a\u898b\u3057\u305f\u3068\u3001detikKalimantan\u304c\u5831\u3058\u305f\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u793e\u304c\u5b9f\u65bd\u3059\u308b\u99d0\u5728\u54e1\u7d66\u4e0e\u660e\u7d30\u306e\u898b\u76f4\u3057\u306b\u304a\u3044\u3066\u3001\u540c\u3058\u3088\u3046\u306a\u4e0d\u5099\u304c\u7e70\u308a\u8fd4\u3057\u898b\u3089\u308c\u308b\u3002\u4e00\u3064\u4e00\u3064\u306f\u4e9b\u7d30\u306a\u3082\u306e\u3060\u304c\u3001\u305d\u308c\u3089\u304c\u7a4d\u307f\u91cd\u306a\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u62c5\u5f53\u8005\u304c\u4e00\u4eba\u306e\u99d0\u5728\u54e1\u3092\u4e09\u3064\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3057\u3066\u8ffd\u8de1\u3059\u308b\u969b\u306b\u3001\u5171\u901a\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u5f62\u6210\u3059\u308b\u3002&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u6a19\u6e96\u7684\u306a\u30ae\u30e3\u30c3\u30d7<\/strong><\/th><th><strong>\u8868\u9762\u5316<\/strong><\/th><th><strong>\u95a2\u4fc2\u3059\u308b\u8a18\u9332<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u7d66\u4e0e\u8a08\u7b97\u306b\u304a\u3051\u308b\u5f79\u8077\u540d\u306f\u3001RPTKA\u306e\u5f79\u8077\u540d\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/td><td>RPTKA\u5ef6\u9577\u3001\u691c\u67fb<\/td><td>RPTKA\u3001\u5951\u7d04\u66f8\u3001\u7d66\u4e0e\u660e\u7d30<\/td><\/tr><tr><td>\u5951\u7d04\u5185\u5bb9\u306e\u66f4\u65b0\u3092\u4f34\u308f\u306a\u3044\u7d66\u4e0e\u5909\u66f4<\/td><td>\u5ef6\u9577\u3001\u7a0e\u52d9\u5be9\u67fb<\/td><td>\u5951\u7d04\u66f8\u3001PPh 21 \u4f1d\u7968<\/td><\/tr><tr><td>183\u65e5\u7d4c\u904e\u5f8c\u3001\u7814\u4fee\u533b\u306e\u6cbb\u7642\u306f\u518d\u691c\u8a0e\u3055\u308c\u306a\u304b\u3063\u305f\u3002<\/td><td>12\u6708\u306e\u518d\u8a08\u7b97\u3001\u76e3\u67fb<\/td><td>\u79fb\u6c11\u5c40\u3001PPh 21 \u307e\u305f\u306f PPh 26<\/td><\/tr><tr><td>\u6d77\u5916\u3067\u306e\u652f\u6255\u3044\u306f\u8a18\u9332\u3055\u308c\u305a\u3001\u518d\u8acb\u6c42\u3082\u3055\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/td><td>\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u3001\u7a0e\u52d9\u30ec\u30d3\u30e5\u30fc<\/td><td>\u81ea\u5b85\u7d66\u4e0e\u3001\u73fe\u5730\u7d66\u4e0e<\/td><\/tr><tr><td>BPJS\u306b\u52a0\u5165\u3057\u3066\u3044\u306a\u3044\u9069\u683c\u306a\u5916\u56fd\u4eba\u52b4\u50cd\u8005<\/td><td>RPTKA\u51e6\u7406\u3001BPJS\u30c1\u30a7\u30c3\u30af<\/td><td>BPJS\u3001\u96c7\u7528\u8a18\u9332<\/td><\/tr><tr><td>\u6d77\u5916\u99d0\u5728\u54e1\u5411\u3051Coretax\u30a2\u30ab\u30a6\u30f3\u30c8\u304c\u6709\u52b9\u5316\u3055\u308c\u3066\u3044\u307e\u305b\u3093<\/td><td>1\u6708\u767a\u884c\u306e\u4f1d\u7968<\/td><td>Coretax\u3001NPWP<\/td><\/tr><tr><td>\u73fe\u5730\u6cd5\u4eba\u8a2d\u7acb\u524d\u3001\u307e\u305f\u306f6\u30f6\u6708\u672a\u6e80\u306e\u671f\u9593\u3067\u5916\u56fd\u4eba\u3092\u96c7\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408<\/td><td>\u63a1\u7528\u8a08\u753b\u3001RPTKA\u7533\u8acb<\/td><td>\u96c7\u7528\u4e3b\u56e3\u4f53\u3001BPJS\u307e\u305f\u306f\u4fdd\u967a\u3001KITAS<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3046\u3057\u305f\u30ae\u30e3\u30c3\u30d7\u306f\u3001\u99d0\u5728\u54e1\u306e\u30c7\u30fc\u30bf\u304c\u7570\u306a\u308b\u30c1\u30fc\u30e0\u306b\u3088\u3063\u3066\u7ba1\u7406\u3055\u308c\u308b\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u306b\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u62e1\u5927\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u3001\u4eba\u4e8b\u90e8\u304c\u8a31\u53ef\u8a3c\u3092\u3001\u8ca1\u52d9\u90e8\u304c\u7d66\u4e0e\u660e\u7d30\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u3068\u3044\u3063\u305f\u72b6\u6cc1\u304c\u898b\u3089\u308c\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u307e\u3060\u6cd5\u4eba\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u77ed\u671f\u5951\u7d04\u3067\u3059\u304b\uff1fEOR\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/strong>PT PMA\u306e\u6e96\u5099\u304c\u6574\u3046\u524d\u3001\u307e\u305f\u306f6\u304b\u6708\u672a\u6e80\u306e\u671f\u9593\u3067\u5916\u56fd\u4eba\u96c7\u7528\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u96c7\u7528\u4ee3\u884c\u8005\u304c\u73fe\u5730\u3067\u306e\u96c7\u7528\u7fa9\u52d9\u3092\u4ee3\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u304a\u5ba2\u69d8\u306e\u8a08\u753b\u306b\u6700\u9069\u306a\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u3054\u63d0\u6848\u3044\u305f\u3057\u307e\u3059\u3002<a href=\"https:\/\/docs.google.com\/document\/d\/1oDkG2GtUYSvboJjElLcJFtiRvsAf30ye\/edit#brxe-qylpqx\" target=\"_blank\" rel=\"noopener\"><strong>EOR\u306e\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u3001\u5f0a\u793e\u306e\u30c1\u30fc\u30e0\u3068\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6d77\u5916\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u9075\u5b88\u306f\u3001\u306a\u305c\u9045\u308c\u3066\u4fee\u6b63\u3059\u308b\u306e\u304c\u96e3\u3057\u3044\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a18\u9332\u306e\u4fee\u6b63\u304c\u9045\u308c\u308b\u3068\u3001\u8a18\u9332\u3092\u6574\u5408\u3055\u305b\u3066\u304a\u304f\u3088\u308a\u3082\u8cbb\u7528\u304c\u304b\u304b\u308b\u30023\u3064\u306e\u6a5f\u95a2\u304c\u305d\u308c\u305e\u308c\u5225\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u7ba1\u7406\u3057\u3001\u305d\u308c\u305e\u308c\u72ec\u81ea\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001RPTKA\u3084\u5951\u7d04\u66f8\u306b1\u3064\u3067\u3082\u5909\u66f4\u3092\u52a0\u3048\u308b\u3068\u3001\u4ed6\u306e\u3059\u3079\u3066\u306e\u7b87\u6240\u306b\u3082\u53cd\u6620\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u30d0\u30ea\u30a2<\/strong><\/th><th><strong>\u306a\u305c\u624b\u9045\u308c\u306b\u306a\u308b\u3068\u4fee\u6b63\u304c\u96e3\u3057\u3044\u306e\u304b<\/strong><\/th><th><strong>\u6642\u9593\u7684\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc<\/strong><\/th><\/tr><\/thead><tbody><tr><td>RPTKA\u62e1\u5f35<\/td><td>\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u7533\u8acb\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5f79\u8077\u3068\u7d66\u4e0e\u306e\u5909\u66f4\u306f\u3001\u65e2\u306b\u7d66\u4e0e\u660e\u7d30\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/td><td>\u671f\u9650\u306e30\u65e5\u524d\u306b\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u307e\u3057\u305f<\/td><\/tr><tr><td>\u6ede\u5728\u8a31\u53ef\u8a3c<\/td><td>\u79fb\u6c11\u624b\u7d9a\u304d\u306f\u6279\u51c6\u6e08\u307f\u306eRPTKA\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u671f\u9650\u5f8c\u306e\u5ef6\u9577\u306f\u6b21\u306e\u6bb5\u968e\u3092\u9045\u3089\u305b\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/td><td>RPTKA\u306e\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3\u306b\u5f93\u3046<\/td><\/tr><tr><td>\u5e74\u672b\u7a0e<\/td><td>TER\u306f11\u6708\u4ee5\u964d\u306b\u7d42\u4e86\u3057\u3001\u6700\u7d42\u671f\u9593\u306b\u5e74\u9593\u7a0e\u984d\u304c\u518d\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/td><td>12\u6708\u904b\u884c\u3001\u5e74\u9593\u30b9\u30ea\u30c3\u30d7\u306f1\u6708\u672b\u307e\u3067\u306b\u51fa\u8377<\/td><\/tr><tr><td>\u30aa\u30d5\u30b7\u30e7\u30a2\u7d66\u4e0e<\/td><td>\u30a2\u30ab\u30a6\u30f3\u30c8\u30c7\u30fc\u30bf\u306e\u4ea4\u63db\u304c\u62e1\u5927\u3059\u308b\u306b\u3064\u308c\u3001\u56fd\u5185\u3067\u306e\u8aac\u660e\u304c\u5fc5\u8981\u306b\u306a\u308b<\/td><td>\u65e2\u306b\u958b\u59cb\u3055\u308c\u3066\u3044\u308b\u4fee\u6b63CRS\u5831\u544a\u671f\u9593<\/td><\/tr><tr><td>\u57f7\u884c<\/td><td>\u7f70\u91d1\u306f\u52b4\u50cd\u8005\u6570\u3068\u52b4\u50cd\u6708\u6570\u306b\u5fdc\u3058\u3066\u5909\u52d5\u3059\u308b\u3002\u30d0\u30f3\u30c6\u30f3\u5dde\u306e\u3042\u308b\u88fd\u9020\u696d\u8005\u306f\u3001583\u4eba\u306e\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u30665\u51048800\u4e07\u30eb\u30d4\u30a2\u3092\u652f\u6255\u3063\u305f\u3002<\/td><td>\u691c\u67fb\u306f\u5e74\u9593\u3092\u901a\u3057\u3066\u7d99\u7d9a\u3055\u308c\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f70\u91d1\u306f\u76ee\u306b\u898b\u3048\u308b\u30b3\u30b9\u30c8\u306b\u904e\u304e\u306a\u3044\u3002Bisnis.com\u306e\u5831\u9053\u306b\u3088\u308b\u3068\u30012025\u5e7410\u6708\u3001\u30b1\u30e0\u30ca\u30b1\u30eb\u306fRPTKA\u3092\u6301\u305f\u306a\u3044\u5916\u56fd\u4eba94\u4eba\u3092\u897f\u6e80\u6e13\u7d4c\u6e08\u7279\u533a\u304b\u3089\u8ffd\u653e\u3057\u3001\u672a\u767b\u9332\u306eBPJS\u306fRPTKA\u306e\u51e6\u7406\u3092\u4e00\u6642\u505c\u6b62\u3067\u304d\u308b\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u305f\u3081\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u771f\u306e\u969c\u58c1\u3068\u306a\u308b\u3002\u6b21\u306e\u5ef6\u9577\u671f\u9650\u308412\u6708\u306e\u7de0\u3081\u5207\u308a\u524d\u306bRPTKA\u3001\u79fb\u6c11\u95a2\u9023\u3001\u7d66\u4e0e\u95a2\u9023\u306e\u8a18\u9332\u3092\u7167\u5408\u3059\u308b\u4f01\u696d\u306f\u3001\u72ec\u81ea\u306e\u7de0\u3081\u5207\u308a\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u3002\u4e00\u65b9\u3001\u5f85\u3063\u3066\u3057\u307e\u3046\u4f01\u696d\u306f\u3001\u901a\u5e38\u3088\u308a\u77ed\u3044\u6642\u9593\u3067\u3001\u95a2\u4fc2\u6a5f\u95a2\u306e\u7de0\u3081\u5207\u308a\u306b\u8ffd\u968f\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7d66\u4e0e\u8a08\u7b97\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u3001\u99d0\u5728\u54e1\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u3069\u306e\u3088\u3046\u306b\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b1\u30e0\u30ca\u30b1\u30eb\u304c\u6700\u8fd112\u793e\u306b\u79d1\u3057\u305f\u5408\u8a0844\u51048000\u4e07\u30eb\u30d4\u30a2\u306e\u7f70\u91d1\u306f\u3001\u8abf\u6574\u306e\u9045\u308c\u304c\u3069\u306e\u3088\u3046\u306a\u7d50\u679c\u3092\u62db\u304f\u304b\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u4eba\u4e8b\u3001\u8ca1\u52d9\u3001\u5916\u90e8\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u696d\u52d9\u304c\u5206\u6563\u3057\u3001\u8cac\u4efb\u8005\u304c\u4e00\u4eba\u3082\u3044\u306a\u3044\u5834\u5408\u3001\u5951\u7d04\u3084\u8a31\u53ef\u306e\u5909\u66f4\u306f\u3059\u3079\u3066\u624b\u4f5c\u696d\u3067\u4f1d\u9054\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/businesshubasia.com\/ja\/services\/payroll-service-indonesia\/\">\u7d66\u4e0e\u8a08\u7b97\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a> \u6bce\u6708\u306e\u8a08\u7b97\u3001\u7a0e\u52d9\u5831\u544a\u3001\u8a18\u9332\u7ba1\u7406\u3092\u3001\u8cac\u4efb\u3042\u308b\u4e00\u30c1\u30fc\u30e0\u3067\u884c\u3044\u307e\u3059\u3002\u99d0\u5728\u54e1\u306e\u5834\u5408\u3001\u5c45\u4f4f\u5730\u5206\u6790\u3001TER\uff08\u7a0e\u984d\u63a7\u9664\uff09\u3001\u5e74\u672b\u8a08\u7b97\u3001BPJS\uff08\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\uff09\u30c7\u30fc\u30bf\u3001Coretax\uff08\u7a0e\u52d9\u7533\u544a\u66f8\uff09\u306f\u3001\u8907\u6570\u306e\u30ab\u30ec\u30f3\u30c0\u30fc\u3067\u306f\u306a\u304f\u3001\u4e00\u3064\u306e\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u57fa\u3065\u3044\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u305e\u308c\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u793e\u5185\u306e <a href=\"https:\/\/businesshubasia.com\/ja\/services\/bahana-hris-software-indonesia-for-modern-hr-teams\/\">\u30d0\u30cf\u30ca<\/a> \u5404\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u8a2d\u8a08\u3055\u308c\u305f\u3001\u4eba\u4e8b\u7ba1\u7406\u30b5\u30dd\u30fc\u30c8\u3092\u5099\u3048\u305f\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u99d0\u5728\u54e1\u304c5\u4eba\u306e\u4f01\u696d\u306850\u4eba\u306e\u4f01\u696d\u3067\u306f\u76f4\u9762\u3059\u308b\u8ab2\u984c\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u901a\u3057\u3066\u30cb\u30fc\u30ba\u3092\u628a\u63e1\u3057\u305f\u4e0a\u3067\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u7bc4\u56f2\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c7\u30a3\u30b9\u30ab\u30d0\u30ea\u30fc\u3067\u306f\u901a\u5e38\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c\u5b9f\u969b\u306b\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u30c8\u30d4\u30c3\u30af\u304c\u53d6\u308a\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5404\u99d0\u5728\u54e1\u3078\u306e\u7d66\u4e0e\u652f\u6255\u3044\u65b9\u6cd5\u3068\u3001\u7d66\u4e0e\u652f\u6255\u5143\u3002<\/li>\n\n\n\n<li>RPTKA\u306e\u96c7\u7528\u4e3b\u306f\u3069\u306e\u56e3\u4f53\u3067\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u6ede\u5728\u8a31\u53ef\u8a3c\u304a\u3088\u3073RPTKA\u306e\u6761\u4ef6\u304c\u6e80\u4e86\u3057\u305f\u5834\u5408\u3002<\/li>\n\n\n\n<li>\u73fe\u5728\u3001\u4eba\u4e8b\u3001\u8ca1\u52d9\u3001\u7a0e\u52d9\u30d5\u30a1\u30a4\u30eb\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u8a18\u9332\u304c\u5b58\u5728\u3059\u308b\u306e\u304b\u3002<\/li>\n\n\n\n<li>\u30aa\u30d5\u30b7\u30e7\u30a2\u90e8\u54c1\u306e\u6587\u66f8\u5316\u65b9\u6cd5\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5e74\u672b\u306e\u7d66\u4e0e\u8a08\u7b97\u3092\u884c\u3046\u524d\u306b\u3001\u4eba\u4e8b\u62c5\u5f53\u8005\u306f\u4f55\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK No. 168\/PMK.03\/2023\u306b\u57fa\u3065\u304f\u6700\u7d42\u8ab2\u7a0e\u671f\u9593\u306f12\u6708\u3067\u3042\u308a\u3001TER\uff08\u4e00\u6642\u7684\u78ba\u5b9a\u7533\u544a\uff09\u304b\u3089\u5e74\u9593\u518d\u8a08\u7b97\u306b\u79fb\u884c\u3057\u30011\u6708\u672b\u307e\u3067\u306b\u5e74\u9593\u660e\u7d30\u66f8\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8b70\u8ad6\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u8cc7\u683c\u306e\u3042\u308b\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u306e\u691c\u8a0e\u306b\u9069\u3057\u3066\u304a\u308a\u3001\u500b\u5225\u306e\u30b1\u30fc\u30b9\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5404\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u660e\u7d30\u4e0a\u306e\u5f79\u8077\u540d\u3068\u7d66\u4e0e\u306f\u3001\u627f\u8a8d\u6e08\u307f\u306eRPTKA\u304a\u3088\u3073\u73fe\u5728\u306e\u5951\u7d04\u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li>\u73fe\u5728\u306e\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306b183\u65e5\u9593\u306e\u6ede\u5728\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u3001\u307e\u305f\u306f\u7d4c\u904e\u3059\u308b\u4e88\u5b9a\u306e\u6d77\u5916\u99d0\u5728\u54e1\u306f\u8ab0\u3067\u3001\u5f7c\u3089\u306e\u5c45\u4f4f\u5730\u3068\u3057\u3066\u306e\u6271\u3044\u306f\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u304b\uff1f<\/li>\n\n\n\n<li>\u6d77\u5916\u3067\u306e\u652f\u6255\u3044\u3001\u8acb\u6c42\u3001\u624b\u5f53\u306f\u3001\u8aac\u660e\u53ef\u80fd\u306a\u5f62\u3067\u8a18\u9332\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/li>\n\n\n\n<li>Coretax\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u306f\u6709\u52b9\u5316\u3055\u308c\u30011\u6708\u5206\u306e\u660e\u7d30\u66f8\u304c\u5168\u5f93\u696d\u54e1\u306b\u5c4a\u3044\u3066\u3044\u307e\u3059\u304b\uff1f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u672b\u306e\u99d0\u5728\u54e1\u7d66\u4e0e\u652f\u6255\u3044\u6e96\u5099\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff08\u3059\u3079\u3066\u306e\u78ba\u8a8d\u9805\u76ee\u3068\u3001\u95a2\u9023\u3059\u308b12\u6708\u30681\u6708\u306e\u7de0\u3081\u5207\u308a\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\uff09\u306f\u3001\u3053\u306e\u8a18\u4e8b\u306e\u672b\u5c3e\u306b\u3042\u308b\u30dc\u30c3\u30af\u30b9\u5185\u306ePDF\u30d5\u30a1\u30a4\u30eb\u3067\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u9069\u5207\u306a\u8a2d\u5b9a\u3092\u884c\u3048\u3070\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u99d0\u5728\u54e1\u7d66\u4e0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u7ba1\u7406\u3057\u3084\u3059\u304f\u306a\u308b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">RPTKA\u30d5\u30a1\u30a4\u30eb\u3001\u79fb\u6c11\u30b9\u30c6\u30fc\u30bf\u30b9\u3001\u7d66\u4e0e\u8a18\u9332\u306e\u7167\u5408\u3092\u65e9\u3081\u306b\u884c\u3046\u3053\u3068\u306f\u3001\u76e3\u67fb\u3092\u53d7\u3051\u3066\u304b\u3089\u884c\u3046\u3088\u308a\u3082\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u76e3\u67fb\u4eba\u306e\u8981\u6c42\u524d\u306b\u3053\u308c\u3089\u306e\u8a18\u9332\u3092\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u81ea\u793e\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c1\u30ab\u30e9\u30f3\u5de5\u5834\u306e\u8ca1\u52d9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306f\u3001\u5de5\u5834\u9577\u306e\u7d66\u4e0e\u660e\u7d30\u304c\u3059\u3079\u3066\u306e\u95a2\u9023\u8a18\u9332\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u5b89\u5fc3\u3057\u3066\u65b0\u5e74\u3092\u30b9\u30bf\u30fc\u30c8\u3067\u304d\u308b\u3002\u3053\u308c\u3089\u306e\u968e\u5c64\u69cb\u9020\u3092\u5171\u306b\u691c\u8a3c\u3057\u3088\u3046\u3068\u3059\u308bPT PMA\u3067\u3042\u308c\u3070\u3001\u540c\u69d8\u306e\u7d50\u679c\u3092\u5f97\u308b\u3053\u3068\u306f\u73fe\u5b9f\u7684\u306b\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u4eba\u4e8b\u304a\u3088\u3073\u8ca1\u52d9\u306e\u30ea\u30fc\u30c0\u30fc\u5411\u3051\u306b\u3001\u30c1\u30fc\u30e0\u306e\u73fe\u72b6\u306b\u5fdc\u3058\u30662\u3064\u306e\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u3054\u63d0\u6848\u3057\u307e\u3059\u3002<strong>\u5e74\u672b\u30ec\u30d3\u30e5\u30fc\u3092\u59cb\u3081\u307e\u3059\u304b\uff1f\u7121\u6599\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u5165\u624b\u3057\u307e\u3057\u3087\u3046<\/strong>\u5e74\u672b\u99d0\u5728\u54e1\u7d66\u4e0e\u6e96\u5099\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306f\u3001\u4e0a\u8a18\u306e\u78ba\u8a8d\u4e8b\u9805\u30922\u30da\u30fc\u30b8\u306ePDF\u306b\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u300112\u6708\u30681\u6708\u306e\u4e3b\u8981\u306a\u7de0\u3081\u5207\u308a\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<a href=\"https:\/\/businesshubasia.com\/wp-content\/uploads\/2026\/11\/Business-Hub-Asia-Year-End-Expatriate-Payroll-Readiness-Checklist.pdf\"><strong>\u7121\u6599PDF\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/strong><\/a><br><strong>\u8a2d\u5b9a\u5168\u4f53\u3092\u78ba\u8a8d\u3059\u308b\u6e96\u5099\u306f\u3067\u304d\u307e\u3057\u305f\u304b\uff1f\u99d0\u5728\u54e1\u7d66\u4e0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d3\u30e5\u30fc\u3092\u53d7\u3051\u307e\u3057\u3087\u3046<\/strong>RPTKA\u3001\u79fb\u6c11\u3001PPh 21\u3001BPJS\u3001\u304a\u3088\u3073\u6d77\u5916\u7d66\u4e0e\u8a18\u9332\u306e\u73fe\u72b6\u3068\u3001\u3069\u306e\u652f\u63f4\u304c\u9069\u5207\u304b\u3092\u7c21\u5358\u306b\u6982\u8aac\u3057\u307e\u3059\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/payroll-service-indonesia\/\">\u7d66\u4e0e\u8a08\u7b97\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a>, <a href=\"https:\/\/businesshubasia.com\/ja\/services\/accounting-service-indonesia\/\">\u4f1a\u8a08<\/a> \uff06 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-reporting-service-indonesia\/\">\u7a0e<\/a>, <a href=\"https:\/\/businesshubasia.com\/ja\/services\/employer-of-record-indonesia\/\">\u96c7\u7528\u4e3b\u8a18\u9332<\/a> \u307e\u305f\u306f <a href=\"https:\/\/businesshubasia.com\/ja\/services\/company-registration-indonesia\/\">\u4f1a\u793e\u767b\u9332<\/a>.\u4e0b\u8a18\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u4f7f\u7528\u3057\u3066\u3001\u96c7\u7528\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u4eba\u6570\u3001\u6b21\u56de\u306eRPTKA\u307e\u305f\u306fKITAS\u306e\u6709\u52b9\u671f\u9650\u3001\u7d66\u4e0e\u304c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3001\u6d77\u5916\u3001\u307e\u305f\u306f\u305d\u306e\u4e21\u65b9\u3067\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u304a\u77e5\u3089\u305b\u304f\u3060\u3055\u3044\u3002\u307e\u305f\u3001PT PMA\u304c\u65e2\u306b\u7a3c\u50cd\u3057\u3066\u3044\u308b\u304b\u3001\u8a2d\u7acb\u6e96\u5099\u4e2d\u304b\u3001\u3042\u308b\u3044\u306f\u307e\u3060\u958b\u59cb\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u305d\u3057\u3066\u7d66\u4e0e\u8a08\u7b97\u3001\u7a0e\u52d9\u3001EOR\u3001\u4f1a\u793e\u767b\u8a18\u306a\u3069\u3001\u3069\u306e\u3088\u3046\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u304b\u3082\u304a\u77e5\u3089\u305b\u3044\u305f\u3060\u3051\u308b\u3068\u52a9\u304b\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u5f0a\u793e\u30c1\u30fc\u30e0\u306f\u6700\u521d\u306e\u6253\u3061\u5408\u308f\u305b\u306b\u4e07\u5168\u306e\u6e96\u5099\u3067\u81e8\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Expatriate payroll compliance Indonesia usually reaches finance teams as one small question. In an illustrative scenario, the finance manager of a foreign-owned factory in Cikarang heard it when a new plant director arrived from overseas with an RPTKA, a stay permit and a contract. The payroll officer asked which of those documents decides how the director is taxed. This guide is for HR directors and finance controllers at a PT PMA (Perseroan Terbatas Penanaman Modal Asing, a foreign-owned company) hiring foreign talent. Readers will see where three regimes meet in one payslip. Three linked layers drive it. Kemnaker (the Ministry of Manpower) approves the role through an RPTKA (Rencana Penggunaan [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":11259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[120],"tags":[],"country":[9],"service-category":[50],"class_list":["post-11258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hr-recruitment","country-indonesia","service-category-hr-payroll"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/comments?post=11258"}],"version-history":[{"count":1,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11258\/revisions"}],"predecessor-version":[{"id":11260,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11258\/revisions\/11260"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/11259"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=11258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=11258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=11258"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=11258"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=11258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}